Hines Securities, Inc.

2800 Post Oak Boulevard, Suite 4700

Houston, Texas 77056-6118

 

April 25, 2014

 

 

VIA EDGAR

 

 

United States Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549-4041

Attention: Edward P. Bartz

 

	Re:	HMS Income Fund, Inc. - Post-Effective Amendment No. 7 to Registration Statement on Form N-2, File No. 333-178548 (the “Registration Statement”)

 

In accordance with Rule 461 of the Securities Act of 1933, as amended, we hereby join in the request of HMS Income Fund, Inc. for the acceleration of the effective date of the Registration Statement to 4:30 p.m. Eastern Time on April 28, 2014, or as soon thereafter as is practicable.

  

Should you have any questions concerning this request, please contact our counsel, John A. Good, Esq. at Morrison & Foerster LLP at (202) 778-1655.

 

Sincerely,

 

HINES SECURITIES, INC.

 

By: /s/ Frank Apollo

Name: Frank Apollo

Title: Senior Managing Director